16 U.S.C. § 1165

(a) to (d) Repealed. Pub. L. 106–562, title I, § 105(c) , Dec. 23, 2000 , 114 Stat. 2798 , as amended by Pub. L. 114–120, title V, § 523(3)(B) , Feb. 8, 2016 , 130 Stat. 71 (e) Taxation The grant, sale, transfer or conveyance of any real or personal property pursuant to this section shall not be subject to any form of Federal, State or local taxation. The basis for computing gain or loss on subsequent sale or disposition of such real or personal property for purposes of any Federal, State or local tax imposed on, or measured by revenue shall be the fair market value of such real or personal property at the time of receipt. (f) Agreements with governmental agencies and third parties In carrying out the purposes of this chapter, the Secretary is authorized to enter into agreements, including but not limited to land exchange agreements with other Departments and Agencies of both the State and Federal Governments, and with third parties, notwithstanding any provision of law relating to the transfer and disposal of Federal property to the contrary; except that the authority of the Secretary of the Interior regarding exchanges involving lands in the National Wildlife Refuge System on October 14, 1983 , is not affected by this section.